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Rengo (3941) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q32021: 120212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The Fair Value Measurement Standard and related standards adopted from the first quarter continued to be applied, with no impact on the quarterly consolidated financial statements.
  2. FY2022-Q1First statedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The Company applied the Fair Value Measurement Standard and other standards prospectively from the beginning of the current first-quarter consolidated accounting period. There was no impact on the quarterly consolidated financial statements.
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Application of the Accounting Standard for Fair Value Measurement | Rengo Co.,Ltd. (3941) | Komori